289210 divided by 40 
Our goal is to divide 289210 by 40.

Moving on to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 40

Advancing to step 2:
28 divided by 40 is 0 with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 40

Going ahead to step 3:
40 can be fit into 289 7 times, resulting in a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 280 from 289 leaves us with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Advancing to step 4:
92 divided by 40 is 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
If we subtract 80 from 92, we get 12.
Grab the next digit (1) from the dividend, add it to 12, then carry on: 121 / 40

On to step 5:
When dividing 121 by 40, we get 3 with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 723.0
Subtracting 120 from 121 leaves us with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

Step 6:
10 divided by 40 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 7230.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 7230.2
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7230.25
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7230.25
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7230.25
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 7230.25, with a leftover of 0.0.